Guides· 8 min.
AD-1 Professional User in Italy: Self-Use Buyers, Quadri and 2026 Deadlines
The professional user (utente professionale - buyer of electricity for own use, Art. 53(2)(c) TUA) is a liable person without a production plant, but holds an operating license for its purchase plant. Which AD-1 quadri to file, how the 15% bond is calculated, and the 2026 semi-annual deadlines.